S. 220 : Collection and recovery-Assessee deemed in default-Interest on arrears of tax-Waiver-Refusal to waive interest-SLP is dismissed. [S. 220(2A), Art. 136]
Haji Ramzan And Sons v. CIT (2023)454 ITR 440/ 293 Taxman 607 (SC) Editorial: Decision in, Haji Ramzan And Sons v. CIT (2017) 10 ITR-OL 1 (All)(HC), affirmed.